CLA-2-62:OT:RR:NC:N3:348
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a hair accessory from China.
Dear Ms. Trotta:
In your letter dated October 10, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The submitted sample, Item #20031 Scunci Get the Top Knot Look, is a two piece ponytail holder/ponytail cover set. The elasticized ponytail holder is composed of elastomeric cordage and is covered in braided fabric. The ponytail cover is composed of polyester fabric wrapped around a 1-inch piece of flexible iron that is decorated with a polyester fabric bow.
It is the opinion of this office that Item#20031 is considered a set for tariff purposes. The Explanatory Notes (EN) which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to GRI 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The set fulfills the requirements listed above. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the ponytail cover imparts the essential character of the set and thus determines the classification.
The applicable subheading for Item #20031 Scunci Get the Top Knot Look will be 6217.10.8500, HTSUS, which provides for Other made up clothing accessories: parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division